Me. Rev. Stat. tit. 36, § 996 (2026)

1.  Warrant issued.  The tax collector may issue the warrant provided for in section 994 prior to the expiration of the 3-month period;  

2.  When served.  The tax collector may in the warrant authorized by section 994, or in subsection 1, direct the law enforcement officer to demand immediate payment, and, if not paid, the officer shall serve such warrant without further notice;  

3.  When notice period unexpired.  The tax collector may, after the issuance of the warrant pursuant to subsection 1, in writing direct the law enforcement officer to whom the warrant has been issued to demand immediate payment, and, if not paid, to serve such warrant without further notice notwithstanding any unexpired portion of the 10-day notice period required by section 995; or  

4.  Distrain or arrest.  The tax collector may personally demand immediate payment and upon failure may distrain the property or arrest the person of such taxpayer.